Tag Archives: Arizona

Deja Vu! – GASB 96

Many are currently working through the implementation of GASB 87, the new lease standard required to be implemented in fiscal year 2022. The net result of the standard is more lease agreements carried on the balance sheet, additional disclosures, and … read more >

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Can Arizona School Districts Provide Food to Employees?

A school district may avoid providing food to employees given that the Attorney General Opinion I10-003 states school districts may not provide food to staff and community members when they are not on travel status.  This would be considered a … read more >

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Year-End Close Out – How to Make It Easier

Closing out your organization’s accounting records each year can be an arduous process. That being said, it is critical to ensuring your organization’s financial reporting is accurate. Closing out the accounting records on a monthly basis and utilizing a checklist … read more >

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Important Guidance on the State and Local Fiscal Recovery Funds Program

One thing we can all say is that the pandemic continues to have rippling effects on state, local, and tribal governments, many of whom are still struggling with the economic and public health impacts of COVID-19. In response, the American … read more >

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Tips to Have Your Capital Asset Schedules Ready for Your Audit

Capital assets are usually a significant account balance on your financial statements. That means capital assets are material and your auditors will want to review your capital asset schedules to ensure your financial statements are free from material misstatements. It … read more >

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What Will Audits and Financial Statements Look Like in 10 Years?

What will audits and financial statements look like in 10 years? Will auditors even be requesting supporting documentation directly from the auditee or will it all be obtained from third parties? Will financial statements still be in a flat PDF … read more >

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Most Frequently Asked Questions of 2021

Have you ever asked, “Why are the auditors asking for this?” Believe it or not, this is a very common (and understandable) question, and we also receive a variety of other questions throughout the audit process. So rest assured that … read more >

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